RON STALEY ENTERPRISES, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and LINN COUNTY, a political subdivision of the State of Oregon, Intervenor-Defendant. TC 4403.In the Oregon Tax Court. November 1, 1999. Plaintiff sought relief from the imposition of a 100 percent penalty for failure to timely file its personal property tax return. […]